ALEX ADU vs. THE COMMISSIONER-GENERAL GHANA REVENUE AUTHORITY [2014]DLSC6145

Date	2014-04-10
Suit No.	CIVIL APPEAL No.J4/21/2014
Citation No.	[2014]DLSC6145

R.C OWUSU (MS) JSC (PRESIDING)

J. V. M. DOTSE JSC

ANIN-YEBOAH JSC

P.BAFFOE-BONNIE JSC

N. S. GBADEGBE JSC

ENO-AMAH ANDOH ESQ. FOR PLAINTIFF/RESPONDENT/RESPONDENT/APPELLANT.

JOYCE AMPAH (MRS.) ESQ. FOR THE DEFENDANT/APPELLANT/APPLICANT/RESPONDENT

[2014]DLSC6145
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													<main id="main" class="content" style="min-height: 60rem" >ALEX ADU<o:p></o:p>[PLAINTIFF/RESPONDENT]<o:p></o:p>vs.<o:p></o:p>THE COMMISSIONER-GENERAL
GHANA REVENUE AUTHORITY<o:p></o:p>[RESPONDENT/APPELLANT]<o:p></o:p>[SUPREME
COURT, ACCRA]<o:p></o:p><div style="mso-element:para-border-div;border:none;border-bottom:solid windowtext 1.5pt;
padding:0in 0in 1.0pt 0in">

CIVIL APPEAL No.J4/21/2014&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;DATE: 10TH APRIL 2014<o:p></o:p>

<p class="MsoNormal" style="margin-bottom:0in;margin-bottom:.0001pt;text-align:
justify;line-height:115%;border:none;mso-border-bottom-alt:solid windowtext 1.5pt;
padding:0in;mso-padding-alt:0in 0in 1.0pt 0in">JOYCE AMPAH (MRS.) ESQ.
FOR THE DEFENDANT/APPELLANT/APPLICANT/RESPONDENT<o:p></o:p>

</div>CORAM:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <o:p></o:p>R.C
OWUSU (MS) JSC (PRESIDING), J. V. M. DOTSE JSC, ANIN-YEBOAH JSC,
P.BAFFOE-BONNIE JSC, N. S. GBADEGBE JSC <o:p></o:p><div style="mso-element:para-border-div;border-top:solid windowtext 1.5pt;
border-left:none;border-bottom:solid windowtext 1.5pt;border-right:none;
padding:1.0pt 0in 1.0pt 0in">

<p class="MsoNormal" align="center" style="text-align:center;line-height:115%;
border:none;mso-border-top-alt:solid windowtext 1.5pt;mso-border-bottom-alt:
solid windowtext 1.5pt;padding:0in;mso-padding-alt:1.0pt 0in 1.0pt 0in">JUDGMENT<o:p></o:p>

</div>DOTSE JSC <o:p></o:p>The
main issue raised in this appeal revolves around the principles that an
appellate court faced with an application for Stay of Execution must consider
and apply. <o:p></o:p>FACTS OF THIS CASE <o:p></o:p>The
Plaintiff/Respondent/Respondent/Appellant, hereafter referred to as the
Plaintiff claimed the following reliefs in the High Court against the
Defendant/Appellant/Applicant/Respondent, hereafter referred to as the
Defendant: <o:p></o:p>PLAINTIFF’S CLAIM AGAINST THE
DEFENDANT:— <o:p></o:p>a.&nbsp;
"General damages for the illegal and unlawful detention of his
vehicle from 19th February 2008 to 9th August 2010. <o:p></o:p>b.&nbsp;
Loss of use on the two vehicles at the rate of GH¢30 per diem on the
Nissan Primera and GH¢600 per diem on the Tipper Truck from 19th February 2008
to 9th August 2010. c.&nbsp; Interest on the
above sums at the prevailing bank rate. <o:p></o:p>d.&nbsp;
Any further order or orders as this Honourable Court would deem fit in
the circumstances." <o:p></o:p>Basically,
the Plaintiff herein averred in his statement of claim that sometime on or
about the 5th day of October, his lawful Attorney, one Augustus Osae Akonnor
shipped one used Nissan Primera Saloon car and one Foden 3000 Tipper Truck from
London with appropriate shipping documents to Ghana as transit with the final
destination being Burkina Faso. <o:p></o:p>However,
the clearing Agent of the Plaintiff, Trafix Limited of Tema upon Plaintiff’s
instructions applied to the Assistant Commissioner of CEPS, Tema for permission
to pay the necessary import duties to enable him clear the said vehicles in
Ghana. <o:p></o:p>Pursuant
to the above, the Plaintiff’s agents were permitted by the Defendant’s
representatives in Tema to pay duty on the two vehicles on 19th February 2008. <o:p></o:p>However,
after the payment of the duties on the said vehicles and an acknowledgment of
same by the Defendant’s representatives, agents of the Defendants seized the
two vehicles claiming they were conducting investigations into their ownership.
<o:p></o:p>The
Defendants contested the said case, even though from their defence, it was
clear and apparent that they had no credible defence to offer. <o:p></o:p>In
view of the issues raised in this appeal, we have decided to quote in extenso
paragraphs 3, 4, 5, 6 and 8 of the Plaintiff’s statement of claim filed in
support of the writ already referred to supra. <o:p></o:p>PLAINTIFF’S STATEMENT OF CLAIM <o:p></o:p>3.&nbsp;&nbsp;
"Plaintiff says that on or about 5th October 2006 his Lawful
Attorney Augustus Osae Akonnor shipped one used Nissan Primera-Saloon Car with
Chassie[sic] No. SJNFCAP11UO257367 and one Foden 3000 Tipper Truck with Chassis
No. SFNC104TOP300587 from London (with a Bill of Lading No. S.3009443890 to
Ghana in transit with the final destination being Burkina Faso. <o:p></o:p>4.&nbsp;&nbsp;
Plaintiff says that on 15th February 2008 his clearing agent by name
Trafix Limited of Tema applied on his behalf to the Assistant Commissioner —
CEPS, Tema for the payment of the necessary import duties in order to clear the
said vehicle in Ghana. <o:p></o:p>5.&nbsp;&nbsp;
Pursuant to the Plaintiff's agent's letter of 15th February 2008 and
pursuant to the agreement of the Defendant, Trafix Limited on behalf of the
Plaintiff paid all duties on the two vehicles on 19th February 2008 per receipt
No. 2008060483. <o:p></o:p>